The article warns about the unacceptable classification of the intangible assets in the International Valuation Standards (IVS), especially because intangible assets are sorted out in the partial items that are very difficult to be evaluated individually. To support this assertion, the article...

Perceptions of the intangible assets of worldwide organizations vary according to context. The sample population in the study discussed in this paper includes eight geographical regions, 16 types of industries, two types of operations, and three organization sizes. The study demonstrates that...